2014 (6) TMI 749

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....order for imposing redemption fine and penalty under Section 111(d) of the Customs Act, 1962. 2. Brief facts of the case are that the appellant imported 2nd hand photocopiers as capital goods on 03.09.2009 and filed Bill of Entry. At the time of clearance of the goods, the Revenue held that these photocopier machines requires license as per para 2.17 of the Foreign Trade Policy 2004-2009. As no l....

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....d photocopier machines. Therefore, redemption fine and penalty is not imposable on them. 5. On the other hand, the learned A.R. strongly opposed the contentions of the learned Advocate and submits that as per the Notification NO.31/2005 dated 19.10.2005 for the import of 2nd hand photocopier machines, licence is required. Therefore, the decision in the case of Atul Commodities Pvt. Ltd. (supra) i....

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....will be amended to read as follows:         "Import of second hand capital goods, including refurbished/re-conditioned spares shall be allowed freely. However, second hand personal computers/laptops, photocopier machines, air conditioners, diesel generating sets will only be allowed against a licence issued in this behalf." 8. As per the said Notification and t....

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....icy circulars. Such exercise has to be undertaken by specific amendment to the Policy vide Section 5 of the 1992 Act. In this case, Notification no. 31 dated 19.10.2005 indicates that the Central Government has brought in photocopying machines into the category of second-hand goods vide amendatory Notification, therefore, import of photocopying machines stand restricted only on and after 19.10.200....